# 地方税法 / Local Tax Act — 附　則 (Supplementary Provisions)

This is the Markdown twin of https://japanlaw.org/en/local-tax-act/suppl-3591-22. Every law, and how to address a provision: https://japanlaw.org/llms.txt. The same laws as MCP tools (no sign-in): https://japanlaw.org/mcp.

- Law: 地方税法 (Local Tax Act), 昭和二十五年法律第二百二十六号
- English title "Local Tax Act": Ministry of Justice translation database, which lists the title
- Kind: Act — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say.
- Provision: 附　則 (Supplementary Provisions) — address `suppl-3591-22`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/suppl-3591-22
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3591-22
- Every provision below carries its address and both URLs on the line under it.
- Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below.

Only the Japanese as published by the government has legal effect; the text
below is a copy of it. Every English rendering below is a translation and
says which kind: the Ministry of Justice's translation, or this
site's machine translation, whose model and date the Sources list names.
They are never merged and never substituted for one another.

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## 附　則 昭和五九年四月二八日法律第二二号
<sup>suppl-3591-22 · https://japanlaw.org/en/local-tax-act/suppl-3591-22 · https://japanlaw.org/l/325AC0000000226/suppl-3591-22</sup>

**第一項**  この法律は、公布の日から施行する。
<sup>suppl-3591-22/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3591-22/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3591-22/par-1</sup>
This Act comes into effect on the date of promulgation.
<sup>machine translation, not official</sup>

**第三項**  前項の規定による改正後の地方税法附則第十条第三項の規定は、昭和五十九年四月一日以後の土地の取得に対して課すべき不動産取得税について適用し、同日前の土地の取得に対して課する不動産取得税については、なお従前の例による。
<sup>suppl-3591-22/par-3 · https://japanlaw.org/en/local-tax-act/suppl-3591-22/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3591-22/par-3</sup>
The provisions of Article 10, paragraph (3) of the Supplementary Provisions of the Local Tax Act as amended by the provisions of the preceding paragraph apply to real property acquisition tax to be imposed on the acquisition of land on or after April 1, 1984, and for real property acquisition tax imposed on the acquisition of land before that date, the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

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## Cites
- suppl-3591-22/par-3: 地方税法附則第十条第三項 → 地方税法 附則第十条第三項 (Supplementary Provisions, Article 10, paragraph (3)), suppl-3251-226/art-10/par-3 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-10/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-10/par-3

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## Sources

- e-Gov 法令検索, Digital Agency (デジタル庁) — 地方税法 — the text in force from 2026-10-16 (https://laws.e-gov.go.jp/law/325AC0000000226/20261016_508AC0000000002), retrieved 2026-10-27
- Japanese Law Translation Database System, Ministry of Justice (法務省) — 地方税法 — its English title as the Ministry of Justice's translation database lists it (https://www.japaneselawtranslation.go.jp/en/laws/view/487), retrieved 2026-09-18
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T202151-291, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-228, translated 2026-10-28
- This site's parser, version 218 — 地方税法 — structure, counts, cross-references and defined terms, computed 2026-10-27